https://www.taxtmi.com/caselaws?id=383071 The Tribunal ruled in favor of the appellant, a hotel operator, in a tax dispute regarding the taxability of advance received for booking hotel rooms and cancellation charges under Section 66 E(e) of the Finance Act, 1994. The Tribunal held that the cancellation charges did not qualify as taxable receipts as customers paid for accommodation services, not for refraining from an act. Additionally, the Tribunal exempted the appellant from service tax on food delivery in hotel rooms, as it was considered a sale and not subject to service tax due to the absence of typical restaurant service elements. The appeal was allowed, and penalties were set aside, benefiting the appellant. en-us Fri, 08 Mar 2019 00:00:00 +0530 Wed, 28 Oct 2020 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383071 The Tribunal ruled in favor of the appellant, a hotel operator, in a tax dispute regarding the taxability of advance received for booking hotel rooms and cancellation charges under Section 66 E(e) of the Finance Act, 1994. The Tribunal held that the cancellation charges did not qualify as taxable receipts as customers paid for accommodation services, not for refraining from an act. Additionally, the Tribunal exempted the appellant from service tax on food delivery in hotel rooms, as it was considered a sale and not subject to service tax due to the absence of typical restaurant service elements. The appeal was allowed, and penalties were set aside, benefiting the appellant. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383071